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PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA RGANISASI HOTEL BINTANG LIMA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Wiryanata, I Gusti Ngurah Agung; Sri Rukmiyati, Ni Made; Mareni, Ni Ketut
JURNAL KEPARIWISATAAN Vol 11 No 1 (2012): Jurnal Kepariwisataan
Publisher : Pusat penelitian & Pengabdian Kepada Masyarakat STP Nusa Dua Bali

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Abstract

Penerapan good corporate governance merupakan langkah penting untuk membangun dan memulihkan kepercayaan pihak yang berkepentingan terhadap perusahaan dan perusahaan yang menjalankan good corporate governance secara baik dan berkelanjutan akan memiliki nilai lebih. good corporate governance dalam industri perhotelan akan memberikan dampak pada pelayanan hotel terhadap tamu. penelitian ini bertujuan untuk mengetahui apakah good corporate governance berpengaruh positif terhadap kinerja organisasi dan apakah budaya organisasi mempengaruhi kinerja organisasi hotel bintang lima.
PENGARUH PARTISIPASI ANGGARAN, PERSEPSI KEADILAN DISTRIBUTIF DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJEMEN HOTEL Wiryanata, I Gusti Ngurah Agung; Sudarsana, Ketut; Oka Geria, Anak Agung Gede
JURNAL KEPARIWISATAAN Vol 10 No 1 (2011): Jurnal Kepariwisataan
Publisher : Pusat penelitian & Pengabdian Kepada Masyarakat STP Nusa Dua Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Budgeting is one of the defining factors in the success of hotel industry. It can be a tool for coordination, delegation and monitoring which is beneficial for managers to improve their performance. This study aims to investigate the impact of participation, perception of distributive justice, and perception of procedural justice towards management performance. Data were collected from star hotels in Badung Regency based on the hotel list published by Bali Government Office in 2009. The analyses shows that there is no significant impact of participation in budgeting on management performance, meanwhile the perception of distributie justice and procedural justice significantly influence management performance.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA RGANISASI HOTEL BINTANG LIMA DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Wiryanata, I Gusti Ngurah Agung; Sri Rukmiyati, Ni Made; Mareni, Ni Ketut
JURNAL KEPARIWISATAAN Vol 11 No 1 (2012): Jurnal Kepariwisataan
Publisher : Pusat penelitian & Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan good corporate governance merupakan langkah penting untuk membangun dan memulihkan kepercayaan pihak yang berkepentingan terhadap perusahaan dan perusahaan yang menjalankan good corporate governance secara baik dan berkelanjutan akan memiliki nilai lebih. good corporate governance dalam industri perhotelan akan memberikan dampak pada pelayanan hotel terhadap tamu. penelitian ini bertujuan untuk mengetahui apakah good corporate governance berpengaruh positif terhadap kinerja organisasi dan apakah budaya organisasi mempengaruhi kinerja organisasi hotel bintang lima.
PENGARUH PARTISIPASI ANGGARAN, PERSEPSI KEADILAN DISTRIBUTIF DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJEMEN HOTEL Wiryanata, I Gusti Ngurah Agung; Sudarsana, Ketut; Oka Geria, Anak Agung Gede
JURNAL KEPARIWISATAAN Vol 10 No 1 (2011): Jurnal Kepariwisataan
Publisher : Pusat penelitian & Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Budgeting is one of the defining factors in the success of hotel industry. It can be a tool for coordination, delegation and monitoring which is beneficial for managers to improve their performance. This study aims to investigate the impact of participation, perception of distributive justice, and perception of procedural justice towards management performance. Data were collected from star hotels in Badung Regency based on the hotel list published by Bali Government Office in 2009. The analyses shows that there is no significant impact of participation in budgeting on management performance, meanwhile the perception of distributie justice and procedural justice significantly influence management performance.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS ELAYANAN, SANKSI DAN PENGETAHUAN PERATURAN PADA KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK HOTEL DI PROPINSI BALI) Agung Wiryanata, I Gusti Ngurah; Putri Widawati, Ida Ayu; Sri Rukmiyati, Ni Made; Riska Yusmarisa, Ni Luh
JURNAL KEPARIWISATAAN Vol 13 No 1 (2014): Jurnal Kepariwisataan
Publisher : Pusat penelitian & Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

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Abstract

Populasi dalam penelitian ini hotel berbintang di Propinsi Bali, dengan sampel hotel bintang Lima. Tahapan analisi yang dilakukan dalam penelitian ini yaitu dengan melakukan uji instrumen/kuesioner, melakukan uji asumsi klasik dan melakukan pengujian hipotesis. Berdasarkan pengujian statistik menunjukan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, sanksi berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan terhada perrturan Pajak Hotel dan Restoran .
PENGARUH PARTISIPASI ANGGARAN, KEADILAN PROSEDURAL, KEADILAN DISTRIBUTIF, DAN GOAL COMMITMENT PADA KINERJA ORGANISASI I Gusti Ngurah Agung Wiryanata
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.01.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The results of previous studies on the effect of budgetary participation, procedural fairness, distributive fairness and goal commitment to organization's performance are inconsistent, therefore this study tried to investigate them again. The data used in this research was primary data that were collected using a set of questionnaire. The analysis technique used was linear regression analysis. The results of this study showed that: budgetary participation, procedural fairness, distributive fairness, and goal commitment positively influenced the organizational performance. It statistically indicated that the better the budgetary participation, procedural fairness, distributive fairness, and goal commitment, hence the performance of organization increased.
PENGARUH PARTISIPASI ANGGARAN, KEADILAN PROSEDURAL, KEADILAN DISTRIBUTIF, DAN GOAL COMMITMENT PADA KINERJA ORGANISASI I Gusti Ngurah Agung Wiryanata
E-Jurnal Akuntansi Vol 7 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Hasil penelitian – penelitian mengenai partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment pada kinerja organisasi  memperlihatkan hasil yang tidak konsisten, sehingga penelitian ini bertujuan untuk meneliti kembali mengenai hal tersebut. Penelitian ini menggunakan   data primer dengan kuesioner dan  melakukan analisis data dengan menggunakan teknik analisis regresi linear berganda. Penelitian ini membuktikan bahwa: partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment berpengaruh positif pada kinerja organisasi, dan hasil ini  mengindikasikan secara statistik bahwa semakin baik partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment maka semakin meningkat pula kinerja organisasi pada industri perhotelan. Kata kunci: goal commitment, keadilan, kinerja, partisipasi anggaran
PENGARUH PARTISIPASI ANGGARAN, PERSEPSI KEADILAN DISTRIBUTIF DAN KEADILAN PROSEDURAL TERHADAP KINERJA MANAJEMEN HOTEL I Gusti Ngurah Agung Wiryanata; Ketut Sudarsana; Anak Agung Gede Oka Geria
JURNAL KEPARIWISATAAN Vol 10 No 1 (2011): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v10i1.285

Abstract

Budgeting is one of the defining factors in the success of hotel industry. It can be a tool for coordination, delegation and monitoring which is beneficial for managers to improve their performance. This study aims to investigate the impact of participation, perception of distributive justice, and perception of procedural justice towards management performance. Data were collected from star hotels in Badung Regency based on the hotel list published by Bali Government Office in 2009. The analyses shows that there is no significant impact of participation in budgeting on management performance, meanwhile the perception of distributie justice and procedural justice significantly influence management performance.
PENGARUH KESADARAN WAJIB PAJAK, KUALITAS ELAYANAN, SANKSI DAN PENGETAHUAN PERATURAN PADA KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK HOTEL DI PROPINSI BALI) I Gusti Ngurah Agung Wiryanata; Ida Ayu Putri Widawati; Ni Made Sri Rukmiyati; Ni Luh Riska Yusmarisa
JURNAL KEPARIWISATAAN Vol 13 No 1 (2014): Jurnal Kepariwisataan
Publisher : Pusat penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jpar.v13i1.417

Abstract

Populasi dalam penelitian ini hotel berbintang di Propinsi Bali, dengan sampel hotel bintang Lima. Tahapan analisi yang dilakukan dalam penelitian ini yaitu dengan melakukan uji instrumen/kuesioner, melakukan uji asumsi klasik dan melakukan pengujian hipotesis. Berdasarkan pengujian statistik menunjukan bahwa kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, sanksi berpengaruh terhadap kepatuhan wajib pajak dan pengetahuan terhada perrturan Pajak Hotel dan Restoran .
Efektifitas Pengadaan Bahan Makanan dalam Penentuan Harga Jual I Gusti Ngurah Agung Wiryanata
JURNAL GASTRONOMI INDONESIA Vol 10 No 2 (2022): Jurnal Gastronomi Indonesia
Publisher : Pusat Penelitian & Pengabdian kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jgi.v10i2.1073

Abstract

This research focuses on the effectiveness of food procurement in determining the selling price at FPBS Bali hotel. Food procurement that affects the variance between standard food costs and actual food costs will affect the profit of the food and beverage department. This research uses a qualitative descriptive method, namely research that in the process uses systematic techniques to understand, reduce, process, and draw conclusions from qualitative data collected based on interviews, and observations. The results showed that: the purchasing department purchases food ingredients not competitively but based on supplier loyalty. Receiving food ingredients lacks quality and quantity checks in accordance with the standard purchase specifications set by the hotel. Food storage activities have not fully run properly such as not paying attention to temperature and the use of the FIFO method. The recording of food expenditure from the store has not been maximum using the storeroom requisition (SR). Determination of the selling price of food mark-up pricing approach, namely setting the price of the product by taking into account all material costs and the expected profit level has not been used for the entire food menu.